An Empirical Taxonomy of Hospital Governing Board Roles

Purpose: The aim to test the impact of the characteristics of board of directors in reducing and preventing the possibility of financial statement fraud with firm size as variable moderating. Methodoly/Approach: The technique used purposive sampling method resulting of total 435 data and 87 companies in mining sector for the period 2018 – 2022. Findings: The result of this study is that firm size do not strengthen the board independence, board remuneration, board financial and industry expertise, and number meeting board of director on fraudulent financial statement. However, firm size strengthens the CEO financial and industry expertise on fraudulent financial statement. Another result is CEO financial and industry expertise, board financial expertise has a negative influence on fraudulent financial statement, but board independence, board remuneration, board industry expertise and board effort do not have influence on fraudulent financial statement. Practical and Theoretical contribution/Originality: This research is expected to be helpful to the companies regarding the importance of the characteristics of the board of directors whether in large and small companies to prevent and detect fraudulent financial statements. Research Limitation: This limitation is focused only on mining sector companies, and it only measures the characteristic board of directors’ variables.

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The main purpose in this article is to study the relationship between firms' board of directors’ structure and accounting and economic criteria in assessing the performance of companies listed at Tehran Stock Exchange. To do this, 94 firms from our statistical society were chosen. We had access to the needed information for a period of six years (2004 to 2009) about those firms. Some criteria were chosen as dependent variables as follows: return on investment, stock return yearly and P/B ratio for financial performance assessment criteria and Tobins’Q, market value-added and economical value-added for economic performance assessment criteria have been considered. Then, the data related to independent variables, in which two criteria of firms' board of directors’ structure as ratio of independent members of board of directors and financial specialty of members of board of directors were studied. The research results indicate that there is a positive and meaningful relationship between ratio of independent members of board of directors and financial specialty of members of board of directors with financial and economic criteria in assessing the firm performance. Key words: Corporate governance, board of directors’ structure, financial criteria, economical criteria.

In U.S. hospitals, boards of directors (BODs) have numerous governance responsibilities including overseeing hospital activities and guiding strategic decisions. BODs can help hospitals adapt to changes in their markets including those stemming from a shift from fee-for-service to value-based purchasing. The recent increase in market turbulence for hospitals has brought renewed attention to the work of BODs. The aim of the study was to examine trends in hospital BOD structure and activities and determine whether these changes are commensurate with approaches designed to respond to market pressures. We examined hospital level data from The Governance Institute Survey (2009, 2011, 2013, and 2015) and corresponding years of the American Hospital Association Annual Survey in a pooled, cross-sectional design. We conducted individual multivariate models with adjustments for hospital and market characteristics, comparing the changes in BOD structures, demographics, and activities over time. The sample included 1,811 hospital-year observations, including 682 unique facilities. We found that BODs in 2015 had less internal management (β = -2.25, p < .001) and fewer employed and nonemployed physicians (β = -8.28, p < .001) involved on the BOD. Moreover, compared to 2009, racial and ethnic minorities (2013 β = 2.88, p < .001) and women (2013 β = 1.60, p = .045; 2015 β = 2.06, p = .049) on BODs increased over time. In addition, BODs were significantly less likely to spend time on the following activities in 2015, as compared to 2009: discussing strategy and setting policy (β = -5.46, p = .002); receiving reports from management, board committees, and subsidiaries (β = -29.04, p < .001); and educating board members (β = -4.21, p < .001). Finally, BODs had no changes in the type of committees reported over time. Our results indicate that hospital BODs deploy various strategies to adapt to current market trends. Hospital decision-makers should be aware of the potential effects of board structure on organization's position in the changing health care market.

SUMMARY This paper reports the results of a survey of board members who participate in auditor appointments and audit firm partners and (senior) managers on attributes influencing clients' auditor choice decisions. We identify several “expectation gaps” between the importance that board members assign to attributes and the importance that auditors expect board members to assign to the same attributes. The results indicate that board members deem low audit fees, as well as a good relationship with the audit partner, to be less important than audit partners and managers expect. We find the opposite for attributes related to audit quality, such as technical competence and industry expertise, as well as professional skepticism and independence of mind, and business know-how of the audit firm, which board members assess as more important than audit partners and managers expect. The findings have important implications for auditors in audit tenders.

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